CLA-2-94:RR:E:NC:N2:233
Kelly Stankey
Ashley Furniture Industries
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of a wooden dresser from China.
Dear Ms. Stankey:
In your letter dated September 25, 2007 you requested a tariff classification ruling.
Item number B611-31T is a dresser top with pre-drilled holes that attaches to the dresser base with bolts. The dresser top measure 71 inches wide by 11 inches deep and consists of wood, marble and polyurethane. It is painted a dark brown finish and has undertones accented with gold color tipping.
Item number B611-31B is a dresser base with pre-drilled holds that attach to the top with bolts. The base measures 72 inches wide by 32 inches high and consists of wood and polyurethane. It is painted a dark brown finish and has undertones accented with gold color tipping.
Items B611-31T and B611-31T will be shipped together as an unassembled set.
As per GRI 2 (a), “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.”
The applicable subheading for the dresser will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of the kind used in the bedroom: Other, other”. The rate of duty will be free.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division